盈亏平衡点理论与精细化管理

盈亏平衡点分析是研究成本、销售量、利润三者之间关系的一种重要的分析方法,其原理是边际理论,是企业经营决策中常用、有效的工具之一。根据产品特点,盈亏平衡分析可具体化为3个决策问题,一是在既定的产品组合下,生产负荷如何安排最优；二是深加工决策问题；三是适应市场需求并在同一子装置中生产的若干产品,应该如何组合生产问题。模拟化工行业保利公司(假设公司)实际,探讨将这一分析方法应用于实际管理工作中的经营决策。

Theory of Profit and Loss Balance and Fine Management

Analysis of profit and loss balance is a very important method to study relation among cost,sales and bene- fit based on margin theory,which is a much used and effective tool in operation and decision making in enterprises.Ac- cording to features of product,this analysis can be specialized into three decision making problems:With certain product combination,how to arrange production load optimally;decision making in deep processing;how to produce several products with same plant to meet market demand.With Baoli as a simulation,studied operation decision making in actual management into which this analysis is applied.